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2017 (11) TMI 1448 - AT - Service TaxCENVAT credit - outdoor catering services after 01.04.2011 - Held that: - the Cenvat credit on outdoor catering services pertains to the period prior to 01.04.2011 but the appellant has availed the credit after 01.04.2011 - the Board circular dated 29.04.2011 clarifies that the credit on such services shall be available when the services have been completed before 01.04.2011. This means that where the services have been fully received prior to 01.04.2011, the credit of service tax paid on the services is available even though payment was made on or before 01.04.2011 - appeal allowed - decided in favor of appellant.
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